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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue and Customs (Capital Gains Tax – tax avoidance) [2017] UKUT 300 (TCC) (3 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/300.html
Cite as: [2017] BTC 529, [2017] UKUT 300 (TCC), [2017] STC 1741, [2017] STI 1865
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1. The Trustees of the Morrison 2002 Maintenance Trust, 2. The Trustees of Sir Fraser Morrison's 1989 Trust, 3. The Trustees of Sir Fraser Morrison's 1995 Trust, 4. Sir Fraser Morrison v Revenue and Customs [2017] UKUT 300 (TCC) (3 August 2017)
Capital Gains Tax – tax avoidance scheme taking advantage of section 144ZA Taxation of Chargeable Gains Act 1992 – sale of shares by Scottish Trustees to Irish Trustees pursuant to exercise of put option followed by sale by Irish Trustees – whether single composite transaction
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